2004 (11) TMI 439

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..... Shri Dharmesh Mishra, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal, filed by the Revenue, is whether dumper placers manufactured by M/s. Airtech Pvt. Ltd. are eligible for exemption under Notification No. 162/86-C.E., dated 1-3-1986 and 8/96-C.E., dated 23-7-1996. 2. Ms. Charul Barnwal, learned Senior Departmental Repr....

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....lectors' under Heading 8704, the dumper placer manufactured by the respondents is classifiable under Heading 8704 as dumper only and will attract duty at the rate of 15%; that these will not be eligible for nil rate of duty as provided at S. No. 87.14 of Notification No. 8/96. 3. Countering the arguments, Shri Dharmesh Mishra, learned Advocate, submitted that the dumper placers manufacture....

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....or transport of the goods as specified in HSN; that the dumper placer carries containers place to place by self-loading the containers filled with goods kept at various places for transportation; that dumper placer has the capacity to self load the containers and unload by elevating devices and winching equipment for transport of goods. He finally submitted that dumper placer manufactured by them ....

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....or liquefied gases), falling under Heading No. 87.04. It has not been disputed by the Revenue that the dumper placer in question is used for carrying the containers filled with refuse or wastage and is used in the cities. For being classified as dumper the product has to satisfy the conditions of net weight exceeding 8 tonnes and it should be for use off the highway and finally the maximum pay loa....